Company Registration No. 03003537 (England and Wales)
Rosa Pines Limited
Unaudited accounts
for the year ended 31 January 2026
Rosa Pines Limited
Unaudited accounts
Contents
Rosa Pines Limited
Company Information
for the year ended 31 January 2026
Company Number
03003537 (England and Wales)
Registered Office
Rosa Pines
Higher Warberry Road
Torquay
TQ1 1RY
Accountants
Blackwell Bate Chartered Accountants & Tax Advisers
Brunel Court
122 Fore Street
Saltash
Cornwall
PL12 6JW
Rosa Pines Limited
Statement of financial position
as at 31 January 2026
Tangible assets
498,635
499,967
Cash at bank and in hand
44,776
19,331
Creditors: amounts falling due within one year
(135,267)
(135,466)
Net current liabilities
(81,402)
(103,579)
Total assets less current liabilities
417,233
396,388
Creditors: amounts falling due after more than one year
(299,982)
(303,132)
Provisions for liabilities
Deferred tax
(8,387)
(7,013)
Called up share capital
50,000
50,000
Profit and loss account
58,864
36,243
Shareholders' funds
108,864
86,243
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 October 2026 and were signed on its behalf by
Mrs L G Haworth
Director
Company Registration No. 03003537
Rosa Pines Limited
Notes to the Accounts
for the year ended 31 January 2026
Rosa Pines Limited is a private company, limited by shares, registered in England and Wales, registration number 03003537. The registered office is Rosa Pines, Higher Warberry Road , Torquay, TQ1 1RY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation charged
Fixtures & fittings
15% reducing balance
Computer equipment
15% reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rosa Pines Limited
Notes to the Accounts
for the year ended 31 January 2026
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Land & buildings
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 February 2025
447,864
152,321
1,457
601,642
At 31 January 2026
454,493
152,321
1,457
608,271
At 1 February 2025
-
101,258
417
101,675
Charge for the year
-
7,832
129
7,961
At 31 January 2026
-
109,090
546
109,636
At 31 January 2026
454,493
43,231
911
498,635
At 31 January 2025
447,864
51,063
1,040
499,967
Amounts falling due within one year
Other debtors
9,089
12,556
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
3,150
5,400
Trade creditors
1,221
1,098
Taxes and social security
5,805
-
Other creditors
7,631
7,477
Loans from directors
117,460
121,491
Rosa Pines Limited
Notes to the Accounts
for the year ended 31 January 2026
8
Creditors: amounts falling due after more than one year
2026
2025
Loans from directors
200,000
200,000
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).